CSE (PVT) LTD versus ZIMBABWE REVENUE AUTHORITY

Key Issues

• {"issue_text":"Whether deposits amounts reflected in the Appellant's bank account were all gross income and taxable","issue_type":"mixed","dispositive":"yes","related_facts":"Bank deposits totaling $20,050 from Joubert Crushers and Transport"}
• {"issue_text":"Whether debts owed to Appellant are gross income and taxable","issue_type":"mixed","dispositive":"yes","related_facts":"Debtors balance of $4,136.55 and loan receivable of $24,139.00"}
• {"issue_text":"Whether Respondent erred in disallowing capital allowances claimed by the Appellant","issue_type":"law","dispositive":"yes","related_facts":"Special Initial Allowance claims for 2010-2014"}
• {"issue_text":"Whether Respondent erred in calculating the rate of capital allowances claimed by the Appellant","issue_type":"law","dispositive":"yes","related_facts":"150% capital allowance rate for SMEs"}
• {"issue_text":"Whether the Appellant withheld tax in the sum of $3,900 from Mr. Crispen Mwandimutsira","issue_type":"fact","dispositive":"yes","related_facts":"Withholding tax charge of $3,900"}
• {"issue_text":"Whether Respondent erred in disallowing expenses claimed by the Appellant","issue_type":"mixed","dispositive":"yes","related_facts":"Accounting and advisory services by C. Mutangadura"}
• {"issue_text":"Whether Respondent erred in the computation of tax due and chargeable to the Appellant","issue_type":"law","dispositive":"yes","related_facts":"Overall tax assessment and computation"}

Background